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    <title>2018 (9) TMI 1727 - CESTAT BANGALORE</title>
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    <description>The Tribunal confirmed interest liability under Section 75 but set aside penalties under Sections 76, 77 &amp;amp; 78 for a case involving service tax liability in Manpower Recruitment and Supply Agency services. The appellant, initially unaware of the tax obligations due to illiteracy, promptly paid the tax upon notification. Despite the finding of non-compliance, the Tribunal considered the appellant&#039;s genuine belief and lack of intent to evade payment, leading to the dismissal of penalties.</description>
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      <description>The Tribunal confirmed interest liability under Section 75 but set aside penalties under Sections 76, 77 &amp;amp; 78 for a case involving service tax liability in Manpower Recruitment and Supply Agency services. The appellant, initially unaware of the tax obligations due to illiteracy, promptly paid the tax upon notification. Despite the finding of non-compliance, the Tribunal considered the appellant&#039;s genuine belief and lack of intent to evade payment, leading to the dismissal of penalties.</description>
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